Time of taking effect of tax

Official textdelcode.delaware.gov

The tax shall be first effective with respect to income earned subsequent to December 31, 1957.

Amendment history

51 Del. Laws, c. 298; 51 Del. Laws, c. 315, § 16; 68 Del. Laws, c. 187, §§ 12, 14

Source: view the official text

In this title (40 sections)

30-1801 · Short title
30-1802 · Findings and purpose
30-1803 · Definitions
30-1804 · Tax credit available; land conveyed for conservation and…
30-1805 · Administration
30-1806 · Applicability, fiscal limitation and renewal
30-1807 · Construction
30-1811 · Statement of purpose; short title
30-1812 · Definitions
30-1813 · Preservation and repair of historic structures; tax credits;…
30-1814 · Preservation tax credits; distribution, transfer and…
30-1815 · Preservation tax credits; procedures and administration
30-1816 · Total amount of credits permitted in each fiscal year;…
30-1817 · Appeals
30-1901 · Definitions
30-1902 · Imposition of tax on corporations; exemptions
30-1903 · Computation of taxable income [For application of this…
30-1904 · Returns
30-1905 · Payment of tax
30-1906 · Short title
30-1907 · Time of taking effect of tax
30-1908 · Historic rehabilitation
30-1909 · Withholding of income tax on sale or exchange of real estate…
30-1910 · , 1911. Interests and additions to the tax in case of…
30-1912 · Penalties — Late filing; failure to file returns; false and…
30-1913-1916 · Court action to compel furnishing of information; lien…
30-1917 · , 1918. Short title; time of taking effect of tax…
30-2001 · Short title
30-2001F · Purpose
30-2002 · Definitions
30-2002F · Definitions
30-2003 · Declaration of policy
30-2003F · Delaware production tax credit
30-2004 · Qualification for tax credit; Neighborhood Assistance Act…
30-2004F · Loan-out withholding
30-2005 · State income tax credit; amount
30-2005F · Entertainment production tax credit; procedures and…
30-2006 · Limitations on credits
30-2006F · Appeals
30-2007 · Unused tax credit

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